\documentclass{article}
\newcommand{\comm}{%
  % something here
  \textbf{Test}
  \ifx
    \tmp\atmp\relax
  \else
    \relax
  \fi
  \ifx\tmp\atmp\relax\else\relax\fi
  \ifx\tmp\atmp\relax\else\relax\fi
  \ifx\tmp\atmp\relax\else\relax\fi
  \ifx\tmp\atmp\relax\else\relax\fi

  \ifx\a\b\relax\fi

  \ifx\a\b\else
    \commands
  \fi

  \ifx
  \a\b\else\commands\fi
}

\begin{document}
\end{document}
